| In recent years,with the fast development of Chinese market economy and the deepening of social enterprises reform,Chinese government functions have been expanding differently and widely.At the same time,the size of local fiscal expenditure is increasing,and the local fiscal risk becomes more and more fierce.Therefore,it has become the focus of local government to strengthen local fiscal management,increasing the fiscal capital efficiency,and prevent the local fiscal risks.Local fiscal departments are the special institution for local fiscal management.As the function of all local governments will be come down to fiscal activities,the management and operation of local fiscal departments is an important foundation for the development of government and local economy.Seeing from the current situation of local fiscal management,to effectively prevent financial risks,improve the construction sector and to improve fiscal management are the local fiscal management targets for local fiscal bepartments.However,due to the continuous expansion of government functions and changes in social and economic environment,the local fiscal risk is gradually increasing.The transformation of government service functions and the continuous advancement of administration according to law requires local fiscal construction for a more rigorous and precise development.Therefore,the original local fiscal management model has been unable to adapt to and meet the objective requirements of the new situation to guard against fiscal risks effectively.Chinese government departments have already been accelerating the process of internal control construction,which is improving and promoting the internal management and self-restraint for government department,influenced by positive performance of overseas internal control mechanism and Chinese ventures.Some local fiscal departments have launched a exploration and practice of internal control and try to introduce internal control into the activities of local fiscal management.It has been received good results and led to the construction and development of internal control in other government departments effectively.But there are also many problems to be solved.The theoretical research of internal control in local fiscal departments is lagging behind,so the present literature lies more in the concept,objective,principle,subject and object of internal control in local fiscal departments,which talks less on administrative features and operational patterns of local fiscal departments.In addition,the internal control process in local fiscal departments can not be judged and guided effectively for the lack of a complete set to internal control evaluation system,and the area difference between local departments at all levels is great.Internal control system relaxation,Institutional responsibility vague and lack of supervision are common phenomena in local fiscal governments.These problems affect the construction of public finance system and the operation of fiscal capital seriously,so it is difficult to form an effective prevention for local fiscal risks.Therefore,to start and promote the internal control in local fiscal pepartmemts timely is the trend of the situation.It can regulate the administrative behavior of the local fiscal departments and ensure the scientific nature and feasibility of administrative decision making.It is also the objective requirement to ensure the safety use of fiscal funds and prevente of local fiscal risks effectively.It is an inevitable choice to absorb the important core of the enterprise internal control theory and expand the internal control theory into fiscal management.Based on the Operating mechanism and optimal design of the internal control in local fiscal departments,this paper introduces the important idea of enterprise internal control theory to fiscal departments and summarizes the concept essence and function method of internal control theory.Then,to sort out the relationship between government departments and enterprise internal control,combined with the particularity of administrative management and the complexity of internal control in local fiscal departments,it expands the general analysis of the internal control in local fiscal department.On this basis,this paper explains the core elements and deduces the operating mechanism of internal control in local fiscal departments.Meanwhile,based on the questionnaire investigation and classic case,it discusses on the problems and difficulties of the internal control in local fiscal departments.And this paper puts forward the optimal design of the internal control in local fiscal departments from the aspects of the optimization at the unit level,the process specification at the operational level and the construction of internal evaluation system.The core contents of this paper are the followings:The first chapter outlines the research background and significance,literature review,research ideas and framework,as well as possible innovations and deficiencies.The second chapter analyses the characteristics,attributes and theoretical extension of internal control.By the general analysis of the definition,control,essence,principle and method of internal control,this paper sums up the core contents of internal control and sort out the relationship between government departments and enterprises internal control.On this basis,from the public fiduciary duty theory,repositioning the function and effect of internal control in local fiscal departments,combined with the special significance of administrative management and the complexity of implementing internal control in local fiscal departments,this paper constructs the "embedded" theoretical framework of internal control in local fiscal departments and explains the concept characteristic of the internal control in local fiscal departments.Then,it defines the subject and object clearly and straighten out the relationship between the internal control objectives and the different levels of the organization.Finally,It is suggested that the internal control in local fiscal departments should be a dynamic system with scientific design,implementation and supervision.The third chapter analyses the core elements and operational mechanism.By interpretating the five core elements of internal control,such as the internal environment,risk assessment,control activities,local financial departments of communication and internal supervision,this paper integrates them into the fiscal management activities at the unit level and the operational level in local fiscal departments and deduces the internal control operation mechanism in local fiscal departments,which is based on the important links of goal setting,risk identification,control measures and supervision evaluation.At the same time,it puts forward the implementation of internal control conditions in local fiscal departments,for example the promotion of the fiscal informationization degree,the coordination between the internal control system and the fiscal management system in local fiscal departments and improvement of internal audit work.The fourth chapter is the realistic study on the internal control of local fiscal departments in China.On the basis of summarizing the advanced experience of the internal control in foreign government departments,it is reviewed the growth process of internal control in China along from the internal control starting,the increasing improvement of enterprise internal control,the introduction of internal control into government management and the positive promotion of internal control in local departments.Through the questionnaire survey form to collect the internal control information and data from different levels in local fiscal departments,it uses statistical analysis methods to explore the law behind the data and to grasp the overall situation of internal control implementation of local financial departments at different levels.Then,it takes a fiscal department as an example to further analyze the problems and difficulties in the process of internal control construction,which is to provide sufficient practical basis for the optimization and improvement of internal control system in local fiscal departments.The fifth chapter is focus on the integrated optimization and process specification of internal control in local fiscal departments.In view of the current problems,it puts forward improvement measures in two perspectives from the unit level and the operational level.An the unit level,it carries on the optimization from the local fiscal departments organization structure,the organization development strategy goal,the organization culture and the human resources policy,the decision-making examination and approval system,the fiscal information system and the accounting organization and the financial report and so on.The operational level design mainly includes fiscal budget management,government procurement,the operation of fiscal capital,asset management,construction projects and contract management.The sixth chapter constructs the internal control evaluation system of local fiscal departments.In view of the present situation of lack of internal control evaluation in local finance department,the paper puts forward the design ideas of internal control evaluation.To define the effectiveness of internal control in local fiscal departments and analysis of the internal evaluation mode of integration concept,it proposes the implementation of internal control evaluation of the specific process.On this basis,combined with the correlation between internal control evaluation at different levels,this paper judges internal control maturity level of local fiscal departments from the point of qualitative consideration at the unit level,and arrange the objective evidence from various records in the point of quantitative analysis at the operational level,finally comes to the conclusion of internal control evaluation in local fiscal departments.The seventh chapter is conclusion and prospect.It is mainly a summary and comment on the paper.Through the analysis of the theoretical framework,practice test and dynamic evaluation,it expounds the related conclusion of the construction of internal control in local fiscal departments.At the same time,the future direction of the research on internal control in local fiscal departments is discussed.The possible innovations of this paper lies in three aspects.Based on the particularity of public accountability and administrative management of local fiscal departments,it introduces the important kernel of internal control theory into local fiscal administration,and constructs the "embedded" theoretical framework of internal control in local fiscal departments,and deduces the operation mechanism of internal control in local fiscal departments.This paper analyses and optimizes the design,implementation and evaluation of internal control in local fiscal departments from the perspective of unit level and operation level.The following three aspects support the new analytical framework:First of all,this paper expands the internal control theory to the fiscal departments.Internal control theory comes from the business organizations,it is not desirable to transplant and copy simplely.Based on the principle and method of internal control theory,this paper starts with the theory of internal control and summarizes the core content of the internal control.The relevance between government departments and the implement of enterprise internal control is the basis of the internal control,the implementation of the objectives and operational conditions.Combining with the special meaning of local fiscal departments and the complexity of implementing internal control,this paper interprets the the concept of internal control in local fiscal departments,subject and object.It is pointed out that the internal control of local fiscal departments should be a dynamic system with scientific design,implementation and supervision.To construct the "embedded" theoretical framework of internal control in local fiscal departments,it is a useful extension and development of internal control theory.Secondly,this paper deduces the operating mechanism of internal control in local fiscal departments.The operational mechanism varies based on the different organizational structures.In this paper,the core elements of enterprise internal control are integrated into the whole environment at the unit level and the operational activities at the operational level in local fiscal departments.Under the restriction and influence of the whole environment,to set the strategic goal of the local fiscal departments as a logical starting point,through the risk identification from the unit level and operational level,the internal control in local fiscal departments is a dynamic cycle process of self-management and self-protection by taking effective control measures and combining with the necessary supervision and evaluation.To deduce the mechanism of internal control in local fiscal departments and rationalize the relationship between the elements of each other and the relationship between the unit level and the operational level of mutual relations further,it will be more accurate to grasp the inherent law of internal control in local fiscal departments.Finally,it takes a global view of internal control in local fiscal departments from the unit level and operational level.As a new institutional arrangement,the internal control in local fiscal departments should include design,implementation and evaluation,it is not intact to research only in one area.Therefore,this paper optimizes the design from the organizational structure,development strategy,organizational culture and human resources policy and so on at the unit level,and puts forward the specific measures to improve the internal control according to the process and key link of the budget management,government procurement,fiscal capital operation etc at.In view of the main business processes and key links to improve the internal control of specific measures,combining qualitative evaluation at the unit level with quantitative analysis of operational level,this paper puts forward the construction of ideas to internal control evaluation system in local fiscal departments,so as to optimize the design and explore the forming path of the design,implementation and evaluation of internal control in local fiscal departments. |
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